Gains derived by an enterprise of. a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
Gains derived by an enterprise of. a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft aircraft, shall be taxable only in that State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
Gains derived by an enterprise of. a Contracting State from the alienation of ships or aircraft operated in international traffic traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Agreement for Avoidance of Double Taxation and the Prevention of Fiscal Evasion
